2000 (3) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal and remanded the proceedings back to the Commissioner (Appeals) without insisting on pre-deposit of duty. The Tribunal cited previous cases where dismissal of appeal without granting an opportunity to the assessees was deemed incorrect. The Tribunal also mentioned that the balance of convenience was not with the department based on the facts presented.